Compile a Two Column Cash Book from the following transactions of Kavita Garments∶− 2017 Feb. 1 Cash in hand ₹ 7,500; Cash at bank ₹ 8,000. 3 Received a cheque of ₹ 5,880 for cash sales. Cheque was immediately deposited into bank. 5 Received two cheques from Kalpna each of ₹ 10,000. 6 First cheque received from Kalpna is endorsed to Sunita in full settlement of ₹ 10,200. Second cheque is sent to bank for collection. 8 Second cheque received from Kalpna is returned as dishonoured by the bank. The bank has debited our account with ₹ 20 as bank charges on this cheque. 10 Received cheque from sale of old furniture ₹ 1,950. Next day, the cheque is endorsed to a creditor Ramesh in full settlement of ₹ 2,000 due to him. 12 Purchased goods from Mohan on Credit for ₹ 8,000. 15 Settled Mohan's account by giving a cheque for ₹ 4,000 and Cash ₹ 3,900. 16 Goods sold to Pawan for ₹ 6,000. He paid the amount in cash immediately after deducting 212% cash discount. 20 Paid salary by cheque ₹ 5,000. 25 Cash sale to date ₹ 50,000 of which ₹ 40,000 banked. 26 Paid electric bill of ₹ 2,000 for January by cheque. Paid Rent for January ₹ 1,500. 27 Cash purchases ₹ 5,000, issued a cheque. 28 Deposited into bank cash retaining ₹ 7,500.